T.C. Memo. 1996-471
UNITED STATES TAX COURT
ESTATE OF MYRTLE V. DIETZ, DECEASED,
EDWARD A. DIETZ, III, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10326-95. Filed October 21, 1996.
John Chalk, Jr. and John W. Michener, Jr., for petitioner.
James W. Lessis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency of
$24,634.19 in the Federal estate tax of the Estate of Myrtle V.
Dietz (the estate).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the date of decedent's
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